REPUBLIC OF INDONESIA STATE NEWS

No. 363, 2010 MINISTRY OF FINANCE. Stuff. It's Excise. Deprived. Resolution.

REGULATION OF THE REPUBLIC OF INDONESIA FINANCE MINISTER

NUMBER 136 /PMK.04/ 2010 ABOUT

TATA MEANS OF SETTLEMENT OF EXCISE GOODS AND OTHER GOODS DEPRIVED FOR THE COUNTRY

OR STATE-CONTROLLED

WITH THE GRACE OF GOD ALMIGHTY

THE FINANCE MINISTER OF THE REPUBLIC OF INDONESIA,

TIED UP: that in order to carry out the provisions of Article 62 paragraph (3) and Section 66 of the paragraph (3) of the Act No. 11 of 1995 on Excise as amended by Law No. 39 of 2007, it is necessary to establish the Minister of Finance Regulation on Tata The Manner Of The Completion Of The Goods And Other Goods That Are Taken For The Country Or The State Controlled By The State;

Given: 1. Law No. 11 of 1995 on Excise (State of the Republic of Indonesia in 1995 Number 76, Additional Gazette of the Republic of Indonesia Number 3613) as amended by Law No. 39 of 2007 (Republic of the Republic of Indonesia) Indonesia Year 1995 Number 105, Additional Gazette of the Republic of Indonesia No. 4755);

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2. Law No. 10 of 1995 on Kepabeanan (Gazette of the Republic of Indonesia in 1995 No. 75, Additional Gazette of the Republic of Indonesia Number 3612) as amended by Law No. 17 of 2006 (State Sheet) Indonesia's Republic of 2006 No. 20, Additional Gazette of the Republic of Indonesia No. 4609);

3. President's Decision No. 56/P of 2010; DECIDED:

STIPULATING: THE REGULATION OF THE MINISTER OF FINANCE ON THE GOVERNANCE OF THE SETTLEMENT OF EXCISE GOODS AND OTHER GOODS THAT ARE DEPRIVED OF THE STATE OR THE STATE-CONTROLLED.

CHAPTER I OF THE GENERAL PROVISION

Article 1 In this Financial Minister Ordinance referred to: 1. The Customs Act is Law Number 10 of the Year

1995 on Kepabeanan as has been changed with Invite-Invite Number 17, 2006.

2. The Excise Act is the Act No. 11 of 1995 on Excise as amended by Law No. 39 of 2007.

3. Other items are items that are directly related to excise goods, such as the means of transport used to transport the goods, equipment or machinery used to create the excise goods.

4. The customs stockroom is a building and/or a field or other venue equated to it, provided by the government at the customs office, which is under the management of the Directorate General of Customs and Excise to store the goods. declared unmastered, state-controlled goods, and goods that belong to the state under the Kepabeanan Act.

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5. Unknown offenders are persons who violate the provisions of the excise laws, both administrative provisions and criminal provisions, which are not known.

6. The Office of the Directorate General of Customs and Excise later called the Office is the Main Service Office of the Customs and Excise Office or the Office of Supervision and Customs Service in the Directorate General of Customs and Excise.

7. Minister is the Finance Minister of the Republic of Indonesia. BAB II

DEPRIVED GOODS FOR STATE Article 2

(1) excise goods and other items that are subject to criminal conduct in the field of excise based on court rulings that have had the power of the law remain deprived of the law. for the country.

(2) Excise goods and Other Items as referred to in paragraph (1) are under the supervision of the Minister as the country's wealth manager.

Article 3 (1) The office of the Office of the occurrence of a criminal offence in the field of excise receive

submission of excise goods and other items that were declared dispossessed for the country of the prosecutor as acting court ruling.

(2) For the handover of excise goods and Other Items as referred to in paragraph (1) is made up of a submission news event.

Article 4 (1) For the submission of the goods has been Excise and Other Items that

are declared dispossessed for the country as referred to in Section 3 of the paragraph (1), apply to the following terms: a. The Office's head is administered by excise goods and goods-

Other goods are deprived of the country well and properly; and b. the head of the Office hoarding goods deprived for the country in Place

The Pabean stockpile or other stockpile that serves as the Pabean Penimpile designated by the head of the Office on behalf of the Minister.

(2) The Completion of the The goods and other items taken for the country, are listed as follows:

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a. against excise goods as referred to in Section 2 of the paragraph (1) letter a, letter b, and the letter c of the Excise Act shall be exterminated by customs and excise officials or by other parties under the supervision of customs and excise officials;

b. against excise goods as referred to in Section 2 of the paragraph (1) of the Excise and Other Items, the designation of further termination is specified by the Minister.

(3) For the extermination of excise goods and/or Items Others as referred to in paragraph (2) are made up of extermination events.

CHAPTER III OF STATE-CONTROLLED GOODS ORIGINATING FROM

UNKNOWN OFFENDERS Section 5

(1) excise goods and other items derived from Unknown offenders are controlled by the state and are under the supervision of the Directorate General of Bea and Excise.

(2) State-controlled goods as referred to in paragraph (1) are placed in the Pabean stockpile or any other place that serves as the Pabean stockpile designated by the head of the Office on the Minister's behalf.

Section 6 (1) of excise goods and Other Items derived from

The Unknown Customer, after 14 (fourteen) days since the country's rule of the customer remains unknown, it is declared to be state.

(2) Further completion of the excise goods and Other Items stated to be It belongs to the state as it is in verse (1), defined as follows: a. against excise goods as referred to in Section 2 of the paragraph

(1) letter a, letter b, and the letter c of the Excise Act shall be exterminated by customs and excise officials or by other parties under the supervision of customs and excise officials;

b. Against excise goods as referred to in Section 2 of the paragraph (1) of the Excise and Other Items, the designation of the provisions is further specified by the Minister with regard to the proposal of the Director General of Customs and Excise.

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c. against Other Items in form; 1. The goods that have been rotten, the solution is done in a way

annihilated; 2. Rotten fast items, broken lekas, unseasonable smells that can

disrupt health and/or environment or dangerous, completion is done by annihilated;

3. Other items other than as indicated on the number 1 and number 2, the designation is further specified by the Minister with regard to the proposal of the Director General of Customs and Excise.

(3) Over the extermination of excise goods and/or Stuff Others as referred to in paragraph (2) are made up of the extermination event.

CHAPTER IV OF THE COUNTRY-CONTROLLED EXCISE GOODS ORIGINATING

OF THE UNKNOWN OWNER Section 7

(1) The excise goods have not been completed. The burden of duty, whose owner is unknown, is declared state-controlled and is in the under the supervision of the Directorate General of Customs and Excise.

(2) the state-controlled excise goods as referred to in paragraph (1) are placed in the Pabean stockpile or other place that serves as the Pabean Stockpile set by the head of the Office on behalf of the Minister.

Article 8 (1) The Office of the Office must immediately announce formally at the Office which

concerned about the obligation for the owner of the state-held excise goods as referred to in Article 7, to complete its obligations within the 30 (thirty) days of the country-controlled.

(2) If in the timeframe as referred to in paragraph (1), concerned not to complete its obligations, the excise goods are declared to belong to the state.

Article 9 (1) The completion of the item is further from the goods. The excise which is declared to be

belongs to the country as referred to in Section 8 of the paragraph (2) is set to be the following:

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a. against excise goods as referred to in Section 2 of the paragraph (1) letter a, letter b, and the letter c of the Excise Act shall be exterminated by customs and excise officials or by other parties under the supervision of customs and excise officials;

b. On excise goods as referred to in Section 2 of the paragraph (1) of the Excise Act, the determination of the provisions is further specified by the Minister with regard to the proposal of the Director General of Customs and Excise.

(2) For extermination The excise item as referred to in paragraph (1) is made up of the extermination event.

CHAPTER V OF THE GOODS WHICH BELONG TO THE COUNTRY

Article 10 (1) The items as referred to in Section 2 of the paragraph (1), Section 6 of the paragraph

(1), and Section 8 verse (2) is declared as the property that belongs to the country which is a wealth country.

(2) Goods as referred to in paragraph (1) are stored in the Pabean stockpile or elsewhere that serves as the Pabean stockpile designated by the head of the Office on behalf of the Minister.

(3) Director General Bea And the Excise and Excise pass to the Secretary of State (2) the letter a, Section 6 of the (2) letter a, and Section 9 of the (1) letter and the proposal to be destroyed.

(4) the Director of the letter of the letter of the letter of the letter. The Customs General told the Minister of the country's list of goods on excise goods. And other items as referred to in Section 4 of the letter b, Section 6 of the paragraph (2) of the letter b and the letter c. 3, and Section 9 of the paragraph (1) of the letter b and the proposal to be auctioned, even, exterminated, and/or established in the status of their use.

(5) The Minister or Acting Officer on behalf of the Minister establishes the title of the goods belonging to the state with regard to the proposal of the Director General of Customs and Excise as referred to in verse (3) and verse (4).

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Article 11 (1) The Directorate General of Customs and Excise did note the property

the country as referred to in Article 10 of the paragraph (1) in the book of state hand-owned goods.

(2) Directorate General Customs and Excise reports the records of the state's goods as referred to in paragraph (1) to the Minister through the Director General of the Wealth of State.

Article 12 (1) In order to assemble the Central Government balance sheet and the designation

for the following against state-owned goods, performed assessment of state-owned goods.

(2) The assessment is not performed against the state-owned goods that are set to be destroyed.

(3) The assessment of the state goods as referred to in paragraph (1), carried out by the Directorate General of Customs and Excise and may be involve related agencies or independent assessors.

(4) The assessment of the state-owned goods as referred to in paragraph (3) is exercised to obtain a reasonable value based on related documents, market prices, or source of price information other, by considering the condition of the goods at the time of assessment.

Article 13 The property belongs to the state that the Minister has set up and has been implemented, removed from the state book of goods.

Article 14 of the implementation of auctions, extermination, grants, and the designation of the status of use against goods. country as referred to in Section 10 of the paragraph (1), done in accordance with the laws of the country's goods management.

CHAPTER VI OF THE OTHER PROVISIONS

Article 15 Completion of the excise goods and/or Goods Other Goods are deprived of the country or the country-held that is derived from the import performed under the Kepabeanan Act.

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CHAPTER VI CLOSING Section 16

At the time the Finance Minister's Regulation came into effect, the Decree of the Minister of Finance Number 322 /KMK.05/ 1996 on the Tata Way Settlement of the Goods and Other Goods Taken For State or Country-controlled, revoked and declared not in effect.

This Article 17 of the Regulation of the Minister of Finance comes into effect after 30 (thirty) days from the date of promulgations. In order for everyone to know, ordered the authoring of this Finance Minister Regulation by placing it in the News of the Republic of Indonesia.

Specified in Jakarta on 29 July 2010 MINISTER OF FINANCE REPUBLIC OF INDONESIA, AGUS D.W. MARTOWARDOJO

promulred in Jakarta on 29 July 2010 MINISTER OF LAW AND HUMAN RIGHTS REPUBLIC OF INDONESIA, PATRIALIST AKBAR

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